ITO, Ward-4(1), Kolkata V. M/s Trinetra Merchants Pvt. Ltd, Kolkata

ITA 36/KOL/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1040 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA No. 36/KOL/2021 Assessment Year: 2012-2013 & ITA No. 570/KOL/2021 Assessment Year: 2012-2013 M/s. Trinetra Merchants Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 36/KOL/2021 Assessment Year: 2012-2013 & I.T.A. No. 570/KOL/2021 Assessment Year: 2012-2013 Income Tax Officer,.......................................................................Appellant Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Trinetra Merchants Private Limited,.................................Respondent 14A, Clive Row, 1 st Floor, Kolkata-700001 [PAN:AABCT7086M] Appearances by: Smt. Ranu Biswas, Addl. CIT (DR), appeared on behalf of the Revenue None, appeared on behalf of the assessee Date of concluding the hearing : August 26, 2022 Date of pronouncing the order: August 30, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are filed by the Revenue against the same order of ld. Commissioner of Income Tax (Appeals)-7, Kolkata dated 13.07.2020 (ITA No. 1/CIT(A)-7/Ward-4(1)/Kol/19-20) for assessment year 2012-13. ITA No. 36/KOL/2021 Assessment Year: 2012-2013 & ITA No. 570/KOL/2021 Assessment Year: 2012-2013 M/s. Trinetra Merchants Pvt. Limited 2 2. On receipt of notice, the assessee has filed an application pointing out a defect in the appeals. It contended that against the same order, two appeals have been filed, which were marked to Bench ‘A’, i.e. ITA No. 36/KOL/2021 and marked to Bench ‘C’ i.e. ITA No. 570/KOL/2021. It further contended that it is to be ascertained, which is the valid appeal. We listed the application of the assessee on the Board on 26 t h August, 2022. The ld. D.R. was not possessing the complete details, therefore, sought time to verify it. After verification, she has informed us orally that Revenue is interested to the ITA No. 570/KOL/2021 as a valid appeal. This information has duly been noted. 3. In view of the above situation, there is no reason to keep ITA No. 36/KOL/2021 as pending and accordingly it is treated as redundant and Registry would struck off from the record of the pending appeals. In other words, for statistical purposes, this appeal is treated as infructuous and dismissed. 4. ITA No. 570/KOL/2021 is already fixed before the ‘C’ Bench on 1 s t September, 2022. It will be taken up for hearing in due course. It will be listed before the Bench on 1 s t September, 2022, i.e. the day after tomorrow. 5. In the result, the appeal (ITA No. 36/KOL/2021) of the Revenue is dismissed. Order pronounced in the open Court on August 30, 2022. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 30 th day of August, 2022 ITA No. 36/KOL/2021 Assessment Year: 2012-2013 & ITA No. 570/KOL/2021 Assessment Year: 2012-2013 M/s. Trinetra Merchants Pvt. Limited 3 Copies to : (1) Income Tax Officer, Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (2) M/s. Trinetra Merchants Private Limited, 14A, Clive Row, 1 st Floor, Kolkata-700001 (3) Commissioner of Income Tax(Appeals-7, Kolkata, (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.